DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT(CENTRAL)-2, LUCKNOW

delay in \nfiling of this Cross Objection is condoned; and the Cross Objection is \nadmitted for hearing, on merits. \n(B) In the course of appellate proceedings in Income Tax Appellate \nTribunal, (“ITAT” for short), following paper book were filed from the \nassessee’s side:\n14 \nINDEX\n**********\nSIR, RAKESH KUMAR PANDEY\n(PAN-ATIPP6520B)\n1. Copy of ITR along

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

ACIT, RANGE-I, LUCKNOW vs. SHRI YOGESH MULWANI, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 The Asstt. Cit V. Shri Yogesh Mulwani Range 1 36, Cantonment Road Lucknow Lucknow Tan/Pan:Ahnpm4669B (Appellant) (Respondent) Appellant By: Shri Harish Gidwani, D.R. Respondent By: Shri K.R. Rastogi, C.A. Date Of Hearing: 19 05 2022 Date Of Pronouncement: 01 06 2022 O R D E R

condone the delay and admit the appeal for hearing. 3. Apropos addition of Rs.1,61,64,481/- under the head ‘Sundry Creditors’, the ld. CIT(A) deleted the addition made by the Assessing Officer, observing as under: “4.4 I have considered the submission of the appellant, facts mentioned in the assessment order and Remand Report and rejoinder submitted

ACIT (E), LUCKNOW vs. SHIV RAM DAS GULITI MEMORIAL SOCIETY, ALLAHABAD

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2014-15 Acit (Exemptions) Shiv Ram Das Gulati V. T. C. 46V, 5Th Floor, U.P.S.I.D.C Memorial Society Ltd, Vibhuti Khand, Gomti 53, Leader Road, Nagar, Lucknow-226010. Allahabad, Up Pan:Aabts4990G (Appellant) (Respondent) C. O. No. 05/Lkw/2022 (In Arising Out Of Ita. No. 09/Lkw/2020) Assessment Year:. 2014-15 Shiv Ram Das Gulati V. Acit (Exemptions) Memorial Society T. C. 46V, 5Th Floor, 53, Leader Road, Allahabad, U.P.S.I.D.C Ltd, Vibhuti Up. Khand, Gomti Nagar, Lucknow-226010. Pan:Aabts4990G (Appellant) (Respondent) Appellant By: Shri Manish Kumar Deorah, Ca Respondent By: Smt. Namita S. Pandey, Cit(Dr) Date Of Hearing: 13 08 2024 Date Of Pronouncement: 29 08 2024 O R D E R

191/- in accordance to law. C.O. No. 05/LKW/2022 (for AY. 2014-15) 6. Now, we take up the cross objection of the assessee i.e. C.O. No.05/LKW/2022 for the AY. 2014-15. The cross-objections are time barred by 987 days. The assessee has filed application supported by an affidavit seeking condonation of delay in filing of the cross objection

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

191 taxman 238 (Karnataka). Furthermore, the ld. AO held, that it still stood that the Hon’ble Apex Court had rejected the SLP of M/s Jammu Development Authority and upheld the decision of the Jammu & Kashmir High Court by rejecting the SLP on Jammu Development Authority. Furthermore, he observed that in the case of Safdarjung Enclave Educational Society vs. Municipal

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

191 taxman 238 (Karnataka). Furthermore, the ld. AO held, that it still stood that the Hon’ble Apex Court had rejected the SLP of M/s Jammu Development Authority and upheld the decision of the Jammu & Kashmir High Court by rejecting the SLP on Jammu Development Authority. Furthermore, he observed that in the case of Safdarjung Enclave Educational Society vs. Municipal

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

191 taxman 238 (Karnataka). Furthermore, the ld. AO held, that it still stood that the Hon’ble Apex Court had rejected the SLP of M/s Jammu Development Authority and upheld the decision of the Jammu & Kashmir High Court by rejecting the SLP on Jammu Development Authority. Furthermore, he observed that in the case of Safdarjung Enclave Educational Society vs. Municipal

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

191 taxman 238 (Karnataka). Furthermore, the ld. AO held, that it still stood that the Hon’ble Apex Court had rejected the SLP of M/s Jammu Development Authority and upheld the decision of the Jammu & Kashmir High Court by rejecting the SLP on Jammu Development Authority. Furthermore, he observed that in the case of Safdarjung Enclave Educational Society vs. Municipal